Articles
Evolving Judicial Principles Governing GST Refunds in India
Evolving Judicial Principles Governing GST Refunds in India: A Contemporary Analysis of Refund Jurisprudence under the CGST Framework. The jurisprudence relating to refunds under the Goods and Services Tax regime has undergone substantial evolution in recent years...
Cancellation of GST Registration: Emerging Judicial Trends in 2026 and the Reinforcement of Natural Justice
The year 2026 has witnessed a significant body of judicial pronouncements across various High Courts concerning cancellation of GST registrations under the Central Goods and Services Tax Act, 2017 (“CGST Act”)...
